https://www.taxtmi.com/caselaws?id=125064 The Tribunal allowed the appeal, setting aside the order denying credit under Rule 57A and reinstating the penalty. The Commissioner (Appeal) had reinstated the penalty previously waived by the Lower Appellate Authority, which the Tribunal deemed unjust. The judgment emphasized the need for proper justification in imposing or reinstating penalties, rectifying the erroneous denial of credit, and ensuring due process is followed. The appellants were entitled to consequential benefits following the Tribunal's decision. en-us Fri, 05 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 11:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125064 The Tribunal allowed the appeal, setting aside the order denying credit under Rule 57A and reinstating the penalty. The Commissioner (Appeal) had reinstated the penalty previously waived by the Lower Appellate Authority, which the Tribunal deemed unjust. The judgment emphasized the need for proper justification in imposing or reinstating penalties, rectifying the erroneous denial of credit, and ensuring due process is followed. The appellants were entitled to consequential benefits following the Tribunal's decision. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125064